How to calculate the payment base of social security annual report paid by the unit?

Social security payment base refers to the amount of social security paid by enterprises every month, which is the basis for enterprises to pay social security. In the annual social security report, enterprises need to calculate the payment base of social security paid by their own units in order to pay social security in accordance with the prescribed proportion. Then, how to calculate the payment base of the social security annual report paid by the unit?

1. 1 Calculation method for determining social security payment base

The calculation method of social security payment base is to determine the social security payment base of enterprises according to the provisions of Article 66 of People's Republic of China (PRC) Social Insurance Law, combined with the actual wage income of enterprises and the local social security payment ratio.

1.2 Calculation formula for determining social security payment base

The calculation formula of social security payment base is: social security payment base = actual wage income × local social security payment ratio.

2. 1 Determination of actual wage income

Actual wage income refers to the total wages actually paid by enterprises to employees in a certain period of time, including basic wages, allowances, subsidies, bonuses, etc.

2.2 Determination of the proportion of local social security contributions

The proportion of local social security contributions refers to the proportion of enterprises paying social security according to the proportion stipulated by the local social security department. Under normal circumstances, the proportion of local social security contributions is 20% for enterprises and 8% for employees.

3. 1 How to calculate the payment base of social security annual report paid by the company?

According to the above calculation method and formula, the enterprise can calculate the payment base of the social security annual report paid by the unit. The specific calculation method is as follows:

1. First of all, the enterprise should determine the actual wage income, that is, the total wages actually paid by the enterprise to employees in a certain period of time;

2. Then, the enterprise should determine the proportion of local social security contributions, that is, the proportion of enterprises paying social security according to the proportion stipulated by the local social security department;

3 enterprises can calculate the annual social security declaration payment base according to the actual wage income and the local social security payment ratio.

3.2 How to ensure the accuracy of social security payment base

In order to ensure the accuracy of the social security payment base, enterprises should pay attention to the following points when calculating the social security payment base:

1. The enterprise shall ensure the accuracy of the actual wage income, that is, the total wages actually paid by the enterprise to the employees in a certain period;

2. Enterprises should ensure the accuracy of the local social security payment ratio, that is, the proportion of social security payment by enterprises in accordance with the provisions of the local social security department;

3. The enterprise shall ensure the accuracy of calculating the social security payment base, that is, according to the actual wage income and the local social security payment ratio, calculate the payment base of the social security annual report paid by the unit.

conclusion

As can be seen from the above, when calculating the payment base of the annual social security report, enterprises need to determine the actual wage income and the local social security contribution ratio, and calculate the payment base of the annual social security report according to the actual wage income and the local social security contribution ratio. At the same time, enterprises should also ensure the accuracy of actual wage income, local social security contribution ratio and social security contribution base calculation, and ensure the accuracy of social security contribution base.